Edell v. United States
United States Tax Court
1. Held, (a) that contracts between petitioner and each of its several principals provided that petitioner would sell or attempt to sell products of a principal to a department of the Government, and would solicit, attempt to procure, and procure Government contracts for a principal; and (b) that under each of such contracts petitioner's compensation for its services was contingent upon the procurement of a Government contract; and that, therefore, (c) each of the contracts…
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1. Held, (a) that contracts between petitioner and each of its several principals provided that petitioner would sell or attempt to sell products of a principal to a department of the Government, and would solicit, attempt to procure, and procure Government contracts for a principal; and (b) that under each of such contracts petitioner's compensation for its services was contingent upon the procurement of a Government contract; and that, therefore, (c) each of the contracts between petitioner and its principals was a subcontract within the provisions of section 403 (a) (5) (b) (i) and (ii) of…
1Opinion of the Court
Harry Edell and Lewis H. Edell, a Copartnership, Doing Business as Harry Edell, Petitioner, v. United States of America, Respondent
Edell v. United States
Docket No. 882-R.
United States Tax Court
28 T.C. 601; 1957 U.S. Tax Ct. LEXIS 162;
June 10, 1957, Filed
1. Held, (a) that contracts between petitioner and each of its several principals provided that petitioner would sell or attempt to sell products of a principal to a department of the Government, and would solicit, attempt to procure, and procure Government contracts for a principal; and (b) that under each of such contracts petitioner's…
2Cases cited9 opinions
- Cohen v. Secretary of WarUnited States Tax Court · 1946
- Rosner v. War Contracts Price Adjustment BoardUnited States Tax Court · 1951
- Greaves v. War Contracts Price Adjustment BoardUnited States Tax Court · 1948
- Wolff & Phillips v. MacauleyUnited States Tax Court · 1947
- Bass v. StimsonUnited States Tax Court · 1953
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